Determinants of voluntary corporate governance disclosure: Evidence from Islamic banks in the Southeast Asian and the Gulf Cooperation Council regions

• Main Authors: Wan Amalina, Wan Abdullah@Wan Abdullah, Majella, Percy, Jenny, Stewart
• Format: Article
• Language: English
• Published: Elsevier Ltd 2015
• Subjects: HB Economic Theory
• Online Access: http://eprints.unisza.edu.my/6862/1/FH02-FESP-15-04260.jpg; http://eprints.unisza.edu.my/6862/
• Institution: Universiti Sultan Zainal Abidin

We investigate the determinants of voluntary corporate governance disclosure practices of 67 Islamic banks in the Southeast Asian and Gulf Cooperation Council regions. We expect that the risks inherent in Islamic banking will lead to a demand for greater corporate governance disclosures. However, we...